Possible changes of legal regulation of budgetary determination of taxes, charges and other similar financial considerations in the Czech Republic

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216208%3A11220%2F13%3A10192860" target="_blank" >RIV/00216208:11220/13:10192860 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Possible changes of legal regulation of budgetary determination of taxes, charges and other similar financial considerations in the Czech Republic
Original language description
The legislation of budgetary determination of taxes, charges and other similar financial considerations is a very important political issue. Based on this legislation the revenue from taxes, charges and other similar financial considerations is divided into particular public budgets. The article deals with the budgetary determination of taxes, charges and other similar financial considerations as a structural element of tax, charge or other similar financial consideration in order to conclude whether the budgetary determination is a structural element of tax, charge or other similar financial consideration or not. The third part is devoted to legislation of budgetary determination of taxes, charges and other similar financial considerations in legal order of the Czech Republic. After describing and evaluating the legislation, some possible changes of this legislation are suggested. Finally the last part deals with procedural aspects related to budgetary determination of taxes, charges
Czech name
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Czech description
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Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year
2013
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Book/collection name
Annual and long term public finances in central and eastern European countries
ISBN
978-83-62813-33-9
Number of pages of the result
10
Pages from-to
371-380
Number of pages of the book
708
Publisher name
Temida 2
Place of publication
Bialystok
UT code for WoS chapter
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